2003 (10) TMI 566

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....ppellant. Shri J.M. George, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  The appellants were issued a notice to deny the credit claimed in respect of Additional Duties of Excise (Textile & Textile Articles) paid on inputs viz. yarn lying in stock as on mid night of 3rd September, 1996 declared and claimed by the appellants on filling the required declaration. Si....

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....f excise livable under the Additional Duties of Excise (Textiles & Textile Articles) Act, 1978 on the final products, or, as the case may be, on the inputs, if such inputs have been permitted to be cleared under Rule 57F of the said Rules. Appellants are not contesting that their final products-fabrics is exempt from payment of Additional Duties of Excise (T & T) as the same cannot be utilized for....

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....under Textile & Textile Articles Act, 1978) on the final products, or, as the case may be, on the inputs, if such inputs have been permitted to be cleared under Rule 57F of the said rules. Appellants are not contesting that their final products fabric is exempt from payment of Additional Duties of Excise (T&T), as referred in the impugned order. Therefore, they would not be eligible to take credit....